Using this example is fine.
https://github.com/espressif/esp-idf/tree/master/examples/peripherals/usb/device/tusb_msc
sdkconfig.defaults
# This file was generated using idf.py save-defconfig. It can be edited manually. # Espressif IoT Development Framework (ESP-IDF) 5.5.1 Project Minimal Configuration # CONFIG_IDF_TARGET="esp32p4" CONFIG_ESPTOOLPY_FLASHSIZE_4MB=y CONFIG_PARTITION_TABLE_CUSTOM=y CONFIG_EXAMPLE_STORAGE_MEDIA_SDMMC=y CONFIG_EXAMPLE_SD_PWR_CTRL_LDO_INTERNAL_IO=n CONFIG_ESP_CONSOLE_USB_SERIAL_JTAG=y CONFIG_FATFS_LFN_HEAP=y CONFIG_WL_SECTOR_SIZE_512=y CONFIG_WL_SECTOR_MODE_PERF=y CONFIG_TINYUSB_MSC_ENABLED=y